DC Comics' aquatic superhero Aquaman finally gets his solo feature with Jason Momoa in the title role, and director James Wan's adventure manages to avoid feeling waterlogged while offering up some amazing visuals

DC Comics' aquatic superhero Aquaman finally gets his solo feature with Jason Momoa in the title role, and director James Wan's adventure manages to avoid feeling waterlogged while offering up some amazing visuals

The biggest movie of all time for Marvel Studios had one of the most successful premieres of all time, with Avengers: Infinity War passing multiple box office milestones on its way to setting a new opening weekend record.

The biggest movie of all time for Marvel Studios had one of the most successful premieres of all time, with Avengers: Infinity War passing multiple box office milestones on its way to setting a new opening weekend record.

Kingdom Hearts III has been leaked, with several copies of the game out in the wild. The game's director, Tetsuya Nomura, responded to the situation, calling for help from gamers to stop spoilers from spreading online.

Kingdom Hearts III has been leaked, with several copies of the game out in the wild. The game's director, Tetsuya Nomura, responded to the situation, calling for help from gamers to stop spoilers from spreading online.

Rapper Kanye West wants to meet video game designer Hideo Kojima in New York. Nobody knows the reason behind the meeting, but fans are speculating that it may have something to do with Death Stranding for the PlayStation 4.

Rapper Kanye West wants to meet video game designer Hideo Kojima in New York. Nobody knows the reason behind the meeting, but fans are speculating that it may have something to do with Death Stranding for the PlayStation 4.

A sequel that doesn't compare to the original film isn't worth making, right? Unfortunately, this is Hollywood we're talking about. We've picked out 12 films which will go down as some of the worst follow-ups ever made.

A sequel that doesn't compare to the original film isn't worth making, right? Unfortunately, this is Hollywood we're talking about. We've picked out 12 films which will go down as some of the worst follow-ups ever made.

WASHINGTON – As part of a wider effort to help victims of natural disasters, the Internal Revenue Service today issued guidance providing safe harbor methods that individuals may use in determining the amount of their casualty and theft losses for their homes and personal belongings, including losses from recent hurricanes.

Revenue Procedure 2018-08 provides safe harbor methods that individual taxpayers may use in determining the amount of their casualty and theft losses for their homes and personal belongings. Four of the safe harbor methods may be used for any qualifying casualty or theft loss, and three are specifically applicable only to losses occurring as a result of a Federally declared disaster.

For instance, one of the safe harbor methods allows a homeowner to determine the amount of loss, up to $20,000, by obtaining a contractor estimate of repair costs. Another safe harbor method allows a homeowner to determine the amount of loss resulting from a Federally declared disaster using the repair costs on a signed contract prepared by a licensed contractor. The guidance also provides a handy table for determining the value of personal belongings damaged, destroyed or stolen as a result of a Federally declared disaster.

Revenue Procedure 2018-09 provides a safe harbor method under which individuals may use one or more cost indexes to determine the amount of loss to their homes as a result of Hurricane and Tropical Storm Harvey, Hurricane Irma and Hurricane Maria (2017 Hurricanes). The cost indexes provide tables with cost per square foot for Texas, Louisiana, Florida, Georgia, South Carolina, Puerto Rico and the U.S. Virgin Islands (2017 Disaster Area).

The safe harbor methods detailed in Revenue Procedure 2018-08 are effective on Dec. 13, 2017; the safe harbor method detailed in Revenue Procedure 2018-09 is effective for losses that are attributable to the 2017 Hurricanes and that arose in the 2017 Disaster Area after August 22, 2017. IRS Publication 547 provides more information on casualty and theft losses. If people want to explore claiming these losses by filing an original or amended return for Tax Year 2016, the IRS has also issued a new revision of the 2016 Form 4684 and 2016 Instructions for Form 4684. The 2017 revision of Form 4684, its instructions and any additional information will be available before the start of the filing season at IRS.gov/Form4684.

Remember that all of the web page addresses for the official IRS website, IRS.gov, begin with http://www.irs.gov. Don' t be confused or misled by Internet sites that end in .com, .net, .org or other designations instead of .gov. The address of the official IRS governmental Web site is http://www.irs.gov/.

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